Common Area Maintenance Is a Contract — ITAT Again Says 194C, Not 194I, for PVR Inox

DCIT Vs PVR Inox Ltd. (ITAT Delhi)

The only issue in dispute was whether Common Area Maintenance (CAM) charges paid by PVR Inox were subject to TDS u/s 194C or 194I. CIT(A) had held that CAM charges are contractual in nature and fall u/s 194C, not 194I.

The Tribunal noted that this very issue had already been decided in the assessee’s favour in its own earlier years (AYs 2011–12 & 2012–13), where the ITAT held:

• Lease rentals are covered under Section 194I (rent).
• CAM charges, being separate operational/maintenance services, fall under Section

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